The purpose of this research project is to determine the taxpayer's perception of the quality of the service of the District Municipality of Laredo, La Libertad - August 2017, where the quality of service represents an important factor for the best taxpayer attention, it is for that the purpose of the study is to know the level of quality of service perceived by the Laredina community. The SERVQUAL model was used in its dimensions: Reliability, Tangibility, Response Capacity, Security and Empathy. In addition, systematic sampling was used in the selection process, followed by a survey during the days of August of 2017, with the objective of determining the taxpayer's perception of the quality of service of the District Municipality of Laredo, La Libertad- August 2017. When analyzing the results, it was concluded that the perception of the quality of the service provided by the District M...